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It is hereby made the, duty of the License Inspector, his assistants, and the police department to bring before the ~kmicipal Court of the City any violations of this ordinance which may come under their notice. It is hereby made the duty of city officials and employees to report in writing to the Director of Finance any and all violations of this ordinance that may come under their notice and to assist in the enforcement of this ordinance under such rules and regulations as may be prescribed by the Director of Finance, with the approval of the City Manager. Section 31. Liability for License: When any person Shall, by use of signs, circulars, cards, or use of city newspapers, advertise any business, it shall be considered prima facie evidence of his liability under this ordinance, and be required to take out a license for such business. Section 32. Person or Company, Meaning of: Wherever the words "person'! or "company" are used in this' ordinance~ the same, or either of them, shall be construed to include person, company, firm, corporation or association. Section 33. Zoning: · The Commissioner of the Revenue shall not issue a license for conducting any business or practicing any profession or calling at a location where the conducting of such business or the practicing of suc~ -profession or calling at such location is prohibited by the zoning ordinances of the City of Portsmouth. Section 34. Corporations and Partnerships: In the case of personal services and professional services, when the business taxed is conducted by a corporation or partnership, the license tax shall be imposed upon the gross receipts of the corpo- ration or partnership, and paid by it, and when so paid, and also when paid by an individual employing persons who otherwise would be liable to a license tax, it shall be deemed to discharge the license tax liability of all officers~ partners, or other persons who share as partners~ or receive their entire compensation as officers or employees~ from the gross receipts upon which the tax is based, provided that the tax paid shall in no case be less than the aggregate of the minimum taxes which, except for this provision, would be due from such officers~ partners or employees. in case, however, a person who otherwis~would-be liable tO license tax under personal services and professional services classi-